Test Bank for Applying International Financial Reporting Standards 3rd Edition by Janice Loftus, Ken Leo, Ruth Picker, Victoria Wise, Keith Alfredson, Kerry Clark ISBN 0730323235 978-0730323235
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Product details:
ISBN 10: 0730323235
ISBN 13: 978-0730323235
Author: Janice Loftus, Ken Leo, Ruth Picker, Victoria Wise, Keith Alfredson, Kerry Clark
Applying International Financial Reporting Standards 3rd edition has beenthoroughly updated to reflect the numerous changes with the International Financial Reporting Standards (IFRS) as a consequence of the convergence program between the IASB and FASB. The expert, authoritative and reliable explanations of the author team continues and the textbook is widely referenced by both students and academics, and the accounting profession in countries that have adopted international accounting standards.
The continuing focus of the third edition is to explain, interpret, analyse and illustrate the financial reporting requirements under IFRS. Each chapter contains numerous illustrative examples that present and explain concepts to ensure users gain a deep understanding of the reporting requirements and procedures, and attain the knowledge expectations of the accounting profession in respect to IFRS.
The coverage of accounting standards has been expanded with the inclusion of new or thoroughly revised chapters on IFRS 9 Financial instruments, IFRS 11 Joint arrangements, IFRS 13 Fair value measurement, IAS 8 Revenue, IAS 24 Related party disclosures, IAS 33 Earnings per share and IAS 41 Agriculture. This textbook has been written for intermediate and advanced courses on financial accounting, at both undergraduate and postgraduate level.
Applying International Financial Reporting Standards 3rd Table of contents:
Preface xi
About the authors xiii
Acknowledgements xv
Part 1. Conceptual Framework 1
1. The IASB and its Conceptual Framework 3
Part 2. Elements 21
2. Shareholders’ equity: share capital and reserves 23
3. Fair value measurement 67
4. Revenue 99
5. Provisions, contingent liabilities and contingent assets 139
6. Income taxes 169
7. Financial instruments 215
8. Share-based payment 263
9. Inventories 287
10. Employee benefits 319
11. Property, plant and equipment 355
12. Leases 411
13. Intangible assets 461
14. Business combinations 503
15. Impairment of assets 565
16. Accounting for mineral resources 613
17. Agriculture 633
Part 3. Disclosure 661
18. Financial statement presentation 663
19. Statement of cash flows 707
20. Earnings per share 751
21. Operating segments 767
22. Related party disclosures 799
Part 4. Economic entities 811
23. Consolidation: controlled entities 813
24. Consolidation: wholly owned subsidiaries 833
25. Consolidation: intragroup transactions 889
26. Consolidation: non-controlling interest 941
27. Consolidation: other issues 1003
28. Translation of the financial statements of foreign entities 1069
29. Associates and joint ventures 1111
30. Joint arrangements 1153
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